POZZOLO TECHNICS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
POZZOLO TECHNICS
Largest movements
- Cash +€75,132
up €75,132 (+210%), from €35,787 to €110,918
mainly Net result for the year (+€64,669) and Tax, wage and social debts (+€30,252)
- Tangible fixed assets +€41,591
up €41,591 (+231%), from €18,015 to €59,606
of which Furniture and vehicles: +€38,356
- Receivables within one year +€3,313
up €3,313 (+52.2%), from €6,341 to €9,653
of which Trade receivables: +€6,027
- Reserves +€64,669
up €64,669 (+95.6%), from €67,646 to €132,315
- Tax, wage and social debts +€30,252
up €30,252 (+120%), from €25,171 to €55,422
- Debts after one year +€18,997
up €18,997 (+251%), from €7,570 to €26,567
- Current portion of long-term debt +€5,774
up €5,774 (+232%), from €2,493 to €8,267
- Depreciation +€4,737
up €4,737 (+72.9%), from €6,502 to €11,239
- Gross operating margin -€1,802
down €1,802 (-1.8%), from €101,284 to €99,481
- Taxes -€1,747
down €1,747 (-7.0%), from €24,916 to €23,169
- Financial income +€1,237
up €1,237 (+3,927%), from €32 to €1,269
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,142 | €230,178 | +€120,035 | +109% |
| Fixed assets | 21/28 | €18,015 | €59,606 | +€41,591 | +231% |
| Tangible fixed assets | 22/27 | €18,015 | €59,606 | +€41,591 | +231% |
| Plant, machinery and equipment | 23 | €8,454 | €11,689 | +€3,236 | +38.3% |
| Furniture and vehicles | 24 | €9,562 | €47,917 | +€38,356 | +401% |
| Current assets | 29/58 | €92,127 | €170,572 | +€78,444 | +85.1% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,341 | €9,653 | +€3,313 | +52.2% |
| Trade receivables | 40 | €3,581 | €9,608 | +€6,027 | +168% |
| Other amounts receivable | 41 | €2,760 | €45 | -€2,714 | -98.4% |
| Cash at bank and in hand | 54/58 | €35,787 | €110,918 | +€75,132 | +210% |
| Total equity and liabilities | 10/49 | €110,142 | €230,178 | +€120,035 | +109% |
| Equity | 10/15 | €70,646 | €135,315 | +€64,669 | +91.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,646 | €132,315 | +€64,669 | +95.6% |
| Distributable reserves | 133 | €67,646 | €132,315 | +€64,669 | +95.6% |
| Amounts payable | 17/49 | €39,496 | €94,863 | +€55,366 | +140% |
| Amounts payable after more than one year | 17 | €7,570 | €26,567 | +€18,997 | +251% |
| Financial debts | 170/4 | €7,570 | €26,567 | +€18,997 | +251% |
| Amounts payable within one year | 42/48 | €31,182 | €67,551 | +€36,369 | +117% |
| Current portion of amounts payable after more than one year | 42 | €2,493 | €8,267 | +€5,774 | +232% |
| Trade debts | 44 | €3,519 | €3,862 | +€343 | +9.8% |
| Suppliers | 440/4 | €3,519 | €3,862 | +€343 | +9.8% |
| Taxes, remuneration and social security | 45 | €25,171 | €55,422 | +€30,252 | +120% |
| Taxes | 450/3 | €25,171 | €55,422 | +€30,252 | +120% |
| Accrued charges and deferred income | 492/3 | €744 | €744 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,502 | €11,239 | +€4,737 | +72.9% |
| Other operating charges | 640/8 | €1,231 | €400 | -€831 | -67.5% |
| Gross operating margin | 9900 | €101,284 | €99,481 | -€1,802 | -1.8% |
| Operating profit (loss) | 9901 | €93,551 | €87,843 | -€5,708 | -6.1% |
| Financial income | 75/76B | €32 | €1,269 | +€1,237 | +3,927% |
| Recurring financial income | 75 | €32 | €1,269 | +€1,237 | +3,927% |
| Financial charges | 65/66B | €1,021 | €1,273 | +€252 | +24.7% |
| Recurring financial charges | 65 | €1,021 | €1,273 | +€252 | +24.7% |
| Profit (loss) for the period before taxes | 9903 | €92,562 | €87,838 | -€4,723 | -5.1% |
| Income taxes | 67/77 | €24,916 | €23,169 | -€1,747 | -7.0% |
| Profit (loss) for the period | 9904 | €67,646 | €64,669 | -€2,977 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,646 | €64,669 | -€2,977 | -4.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.